TAMs

TAM200051001
Whether the Swap Agreements constitute a qualified hedge under §1.148-4(h)(2) with respect to the Bonds, whether the actual amount of rebate payments with respect to the Bonds may be future valued for purposes of determining the amount of a rebate overpayment under §1.148-3(i)(1)

TAM200413012
For purposes of the "5%" rule (Section 148-6(d)(3)(iii)(B)), do the "actual working capital expenditures of the issuer in the prior fiscal year" include expenditures made from amounts that were restricted to use for expenditures other than working capital of the type financed?

TAM200215005
Responds to a letter dated March 14, 2000, and subsequent correspondence, submitted on behalf of P by its authorized representatives, requesting rulings under §29 and §702

TAM200043016
What costs incurred in the construction of a low-income housing building are included in eligible basis under section 42(d)(1) of the Internal Revenue Code? Specifically, are local impact fees, certain land preparation costs, construction loan costs, and certain contractor fees incurred by the Taxpayer in constructing the Project included in eligible basis under section 42(d)(1)?